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Se refiri\u00f3 la Autoridad Tributaria al tratamiento del Gravamen a los Movimientos Financieros \u2013 GMF en Cuentas de Compensaci\u00f3n as\u00ed: \u201cde conformidad con las normas antes citadas y, especialmente lo dispuesto en el art\u00edculo 871 del Estatuto Tributario, es posible concluir que la transferencia de recursos entre cuentas bancarias de entidades financieras del exterior en moneda extranjera, registradas ante el Banco del Rep\u00fablica bajo la modalidad de compensaci\u00f3n para el cumplimiento de obligaciones internas entre residentes, no configura un hecho generador del Gravamen a los Movimientos Financieros (GMF)\u201d.<\/em><\/p>\n Consulte el documento en el siguiente vinculo.<\/p>\n Contacto:<\/p>\n info@blancodecastro.com<\/p>\n [\/et_pb_text][et_pb_button button_url=”@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9hdHRhY2htZW50Iiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjQzNDQifX0=@” url_new_window=”on” button_text=”DESCARGAR ART\u00cdCULO COMPLETO” 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refiri\u00f3 la Autoridad Tributaria al tratamiento del Gravamen a los Movimientos Financieros \u2013 GMF en Cuentas de Compensaci\u00f3n as\u00ed: \u201cde conformidad con las normas antes citadas y, especialmente lo dispuesto en el art\u00edculo 871 del Estatuto Tributario, es posible concluir que la transferencia de recursos entre cuentas bancarias de entidades financieras del exterior en 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